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2018 (5) TMI 1112 - AT - Central Excise100% EOU - appropriation of interest against the disputed demand, which was sub-judice before the High Court - Held that: - this issue is no more res integra and has been settled in favor of the assessee in the case of ABB Ltd. vs. CCE [2016 (6) TMI 441 - CESTAT BANGALORE], where it was held that the appropriation of refund amount towards duty demand pending in other cases which has not attained finality is not legal and proper - appeal allowed - decided in favor of appellant.
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